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Example 1 - ROCE The following extracts are from Hassan's financial statements: $ Profit before interest and tax 10,200 Interest (1,600) Tax (3,300) Profit after tax 5,300 Share capital 20.000 Reserves 15,600 35,600 Loan liability 6,900 42,500 What is Hassan's return on capital employed? Example 2 Archer Co is a retailer and trades through its stores on the high street selling high quality goods. The company has recently been suffering from rising costs, that it has been unable to pass on to its customers In response to the number of people shopping via the Internet Archer Co has implemented a cost cutting strategy in the prior year, and in the current year asked shareholders for funds to help reduce it debt burden, The following financial information for the current year is available Statement of profit and loss for the year ended 31 March 2019 2019 2018 SOCO S'000 Revenue 42.000 45.000 Cost of sales (19.000) (17,000) Gross profit 23,000 28,000 Operating expenses (10,000) (17,000) Operating profit 13.000 11,000 Finance costs 700) (1,000) Profit before tax 12.600 10,000 Income tax expense 3.150) 12.500) Profit for the year 9,450 7.500 (a) Calculate the following ratios for the years ending 31 May 2019 and 31 May 2018: Gross margin Operating margin (b) Using the information provided and the ratios calculated above, comment on the comparative performance for the two years ended 31 May 2019 and 2018